Section 91(1) in The Howrah Municipal Corporation Act, 1980
(1)The annual value of any land or building situated in any ward of the Corporation which has been determined before and in force on the date of commencement of this Act, shall remain in force and shall be deemed to be the annual value for the purpose of assessment of [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on such land or building under this Act, until a fresh annual valuation is enforced under this Act.
